Search Legislation

Finance Act 2013

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

ITA 2007

This section has no associated Explanatory Notes

68(1)In section 858 (declarations of non-UK residence: individuals)—

(a)in subsection (3)(a) and (b), for “not ordinarily UK resident” substitute “non-UK resident”, and

(b)in subsection (4), omit “ordinarily”.

(2)The amendments made by this paragraph apply to the making of declarations on or after 6 April 2014, and any declarations made before that date continue to have effect in respect of interest paid on or after that date as if those amendments had not been made.

Back to top

Options/Help